Cancellation of registration without providing the reason in the SCN/Order is cryptic in nature

Last updated: 17 February 2023

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The Gujarat High Court has cancelled a GST registration cancellation order issued by the Revenue Department. The court found that the Show Cause Notice (SCN) and the subsequent order were issued in violation of natural justice principles, as the assessee was not given a reasonable opportunity to be heard. The SCN was deemed cryptic and lacked specific reasons for the allegations. Consequently, the court has directed the department to issue a fresh SCN and provide a proper hearing, restoring the assessee's GST registration.

Court :
Gujarat High Court

Brief :
The Hon'ble Gujarat High Court in Neha Enterprise v. State of Gujarat [R/Special Civil Application No. 20505 of 2022 dated January 19, 2023] has quashed and set aside the Show Cause Notice ("SCN") and the consequential order passed by the Revenue Department solely on the ground of violation of the principles of natural justice as no reasonable opportunity of hearing was given to the assessee. Further, directed the Revenue Department to issue a fresh SCN and provide reasonable opportunity of hearing. Further that, the Goods and Service Tax ("GST") Registration of the assessee to be restored.

Citation :
R/Special Civil Application No. 20505 of 2022 dated January 19, 2023

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1999

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3499

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4999

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Judgement posted by

Bimal Jain

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FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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